Section 67A of the Income Tax Act

Income-tax Act, 2025: s.309

Section 67A of the Income-tax Act, 1961 corresponds to section 309 (Method of computing a member's share in income of association of persons or body of individuals) of the Income-tax Act, 2025.

Read section 309 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

28 judgments on BharatTax turn on Section 67A.

Judgments on Section 67A

Ashok M Jain, Navi Mumbai vs. Principal Commissioner of Income Tax - 28, Mumbai

In the result, ground of appeal raised by

ITA 6764/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 May 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Pawan Singhmr. Ashok M. Jain, Pr. Cit-28, Room No. 301, 3Rd Floor, Tower No.6, Vashi B-2501, Emerald Bay Chs, Plot No. R3/B, Off. Palm Railway Station Complex, Beach Road, Nr. B.P. Petrol Vs. Vashi, Navi Mumbai-400703. Pump, Sector-14, Nerul, Navi Mumbai-400706. Pan: Aaipj9350L Appellant Respondent Appellant By : Shri V.D. Parmar (Ar) Respondent By : Shri R.P. Meena (Cit-Dr) Date Of Hearing : 01.05.2018 Date Of Pronouncement : 31.05.2018 Order Under Section 254(1) Of Income -Tax Act Per Pawan Singh; 1. The Instant Appeal By Assessee Under Section 253 Of The Income-Tax Act (The Act) Is Directed Against The Order Under Section 263 Of Income Tax Act Dated

For Appellant: Shri V.D. Parmar (AR)For Respondent: Shri R.P. Meena (CIT-DR)
Section 143(3)Section 164Section 253Section 254(1)Section 263Section 67A

ITO 23(1)(2), Mumbai vs. Itssl Loan Trust, Mumbai

ITA 1998/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Itssl Loan Trust Idbi, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. Pan No. Aaati6594F Appellant Respondent Assessment Year: 2009-10 Ito-23(1)(2), Room No. Itssl Loan Trust Idbi, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. Pan No. Aaati6594F Appellant Respondent

For Appellant: Mr. Ronak Doshi, ARFor Respondent: Mr. Anoop Hiwase, DR
Section 143(2)Section 143(3)Section 234B

Itssl Loan Trust, Mumbai vs. ITO 19(3)(2), Mumbai

ITA 1406/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Itssl Loan Trust Idbi, Income Tax Officer-19(3)(2) Asian Building, Gr. Mumbai. Vs. Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-400001. Pan No. Aaati6594F Appellant Respondent Assessment Year: 2009-10 Ito-23(1)(2), Room No. Itssl Loan Trust Idbi, Asian 108, Matru Mandir, Building, Gr. Floor, 17, R. Vs. Tardeo Road, Grant Kamani Marg, Ballard Estate, Road, Mumbai-400007. Mumbai-400001. Pan No. Aaati6594F Appellant Respondent

For Appellant: Mr. Ronak Doshi, ARFor Respondent: Mr. Anoop Hiwase, DR
Section 143(2)Section 143(3)Section 234B

Goldgerg Finance Pvt. Ltd., Thane vs. ACIT, Circle-3, Thane

In the result, the appeal filed by the assessee company is allowed

ITA 7496/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Jan 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Tanejaआयकर अपील सं./I.T.A. No. 7496/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10)

For Respondent: Shri S. Senthil Kumaran
Section 10Section 115Section 115JSection 143(3)Section 67Section 67ASection 80HSection 80ISection 86

Pr Commissioner of Income Tax vs. M/S Ind Sing Developers P Ltd

The appeal is dismissed

ITA/541/2015HC Karnataka02 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 167BSection 2(31)Section 2(47)Section 260Section 3Section 4Section 67A

CIT vs. Hindustan Times Ltd

The appeals are dismissed

ITA/350/2012HC Delhi04 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 185Section 2(31)Section 263Section 67(2)Section 86

CIT vs. Pradeep Agencies Joint Venture

The appeals are dismissed

ITA/221/2011HC Delhi11 Jan 2012

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE V.K. JAIN

For Appellant: Ms Rashmi ChopraFor Respondent: Mr Rakesh Gupta, Ms Rani Kiyala & Mr Kunal Nagpal
Section 167Section 271(1)(c)Section 4Section 67

CIT vs. Pradeep Agencies Joint Venture

The appeals are dismissed

ITA - 221 / 2011HC Delhi11 Jan 2012
For Appellant: Ms Rashmi ChopraFor Respondent: Mr Rakesh Gupta, Ms Rani Kiyala & Mr Kunal Nagpal
Section 167Section 271(1)(c)Section 67